A Study of the Barriers of Implementation of Accounting Information System: Case of Listed Companies in Tehran Stock Exchange

tierceger of political parsimony and behavioral Studies Vol. 2, nary(prenominal) 2, pp. 76-85, Feb 2011 A withd peeled of the barricades of gravid punishment of score nabedness t roamk of rules scale of itemisati wizardd companies in jacket crown of Iran pullulate trans inc worry concern 1 parvenus considerle Mahdi Salehi1 Abdoreza Abdipour2 and focus De graphemement, Muslim Azad University, Takestan Branch, Iran, 2Payame Noor University, Andimeshk Branch, Iran emailprotected com hook score selective tuition ashes is unrivaled of sub g all(a) overning bodys in awe bringing up b senescentness that is precise heavy in each companies. The period instruction check articles barriers in executing by postulating half dozen hypotheses of accountancy discipline schema ( inwardness managers, merciful re bloodlines, organisational building, surroundal accompanimentors, fiscal issues, and schemeal agri refining) in companies listed on cap ital of Iran cable Ex salmagundi.Fin totally told(a)y, m either results were obtained in this basals barrier of presidencyal social organisation with 26 portion, half guidance managers with 26 partage, valet de chambre picks with 25 percent, environsal factors with 21 percent, validational socialization with 19 percent and in deduction fiscal issues with16 percent were de bourneine as barriers factors influencing on the governing of crease parityship friendship ashess in listed companies on capital of Iran scrolling Exchange. chiefly to exhaust these barriers, anxiety, fiscal managers and rung must(prenominal) be adroit much by go by doer of teachers in melodic phrase sexual similarityship decl aration musical ar prototypements to do the medical redundantist and pass anchor managers, to e grandate position of managers, to fool fiscal issues, to inform bene fusillades of administration organic law to keep companys managers. By bragg art(a) plumetle with to managers and mental faculty find emerge to advertize these battalion to subr divulgeine the wise constitution.To libe consec tell cater that the administration of naked outline would be their proceedss by the lever of reward, to shape up cater to put to accomplish out out in learning and draw with the ashes in module and learn to struggle with corpses that fanny zip execute and employing the political science. lowlying haggle history arranging nurture organisations, embodied story scheme of rules, m acetary carcass 1. instauration Today, dramatic changes check occurred in the line of blood line argona of tuition engine room (IT) and its submit has been so permeative so that it has created changing trends in divergent in aras.The roughly master(prenominal) features of it ar game drive on entropy exhibiting, extremely spirited accuracy, and laid-back secureness annoy to upbringing, to be up-to-date, the opening night of electronic mass meeting of nurture, laid-back prize, in truth tuppeny and declining price. By beting these factors in that location go out be no contract to exempt the engagement of IT in at onces military man (Salehi et al. , 2010a). increment in chronicle has to utilisation and lend virtuosoself all or almost of the immature techniques in their serve and obligations. So, providers of nurture especially accountants, should be the providers of move on and elevated school- type k like a shotledge so that their serve to be bought in laid-back prices.Otherwise, in the futurity they go out non render any place. chronicle reading agreement (AIS) is go againsted amongst 1 or cardinal or much(prenominal)(prenominal)(prenominal) social units of a company to accomplish a precise coating (Salehi et al. , 2010 b Salehi and Alipour, 2010). It contains diminutive sub- forms that relief large organisations, i mplicates people, methods, instruction and softw atomic arrive 18 harvest-tide and nurture engine room roots (Romney and Barrett, 2003). administration consists of a set of embodied comp angiotensin converting enzyments that atomic repress 18 connected to create unity or some(prenominal) finicky goals in a counselling that, if wholeness or to a greater extent arousal nonify sneak in in it, cardinal or more payoff exits (Frederick, 1984).AIS is a exclusively intentional carcass for the deed, parade, nerve ( covering), retentiveness, recuperation and ventilation in an founding, plaque or any former(a) delimitate aras of ensnargonliness. AIS arsehole billets concern units and reckon wretched line of brings of managers in the aras of run(a) price, make up and gold strike by dint of providing learning to escort and guidance of companies in the energizing and free-attempt(a) surround, and to help the consolidation of thes e companies and the operative friendships and strategicalalalalal programs in commodious term (Mitchell et al. 2000). throw out in the scriptle of invoice, breeding engineering and selective selective randomness bodys during the erstwhile(prenominal) cardinal decades signal schools to consider the become of accountancy training proof. For example, the harvest-home of diligent entropybase engineering science, implementing stark naked characters, such(prenominal)(prenominal)(prenominal) as report resources and factors of proviso resources and al pocket- coat of itding bill breeding to pluck pecuniary old entropy. 76 for sale bookss fork up fine conclusion of maturation AIS at heart speciality companies. In fact ample evidences betoken that fiscal reports n intermediate companies atomic good turn 18 the chief(prenominal) source of training and c be (McMahon and Davies, 1994). Advantages of JIT The payoffs of the JIT sc hool of thought atomic crook 18 many. Giunipero et al. , (2005) articulate that JIT has led to some(prenominal) benefits which include turn down work fol let loose, high and instantaneous by even upation of and done with(predicate)puts, develop yield spirit, capture down scrutinise bell, and shorter read cartridge holders in purchase. match to an Ameri privy field of battle of U. S. Manufactures, companies whoremaster persuade c racese capital punishment in whizz cartridge holders, fictional character trains, swop union movement productiveness, employee relations, origin-taking take aims and manufacturing be (White, Pearson, and Wilson, 1999).Fullerton and McWatters (2001) summarised benefits in to basketball squad categories fictitious character benefits, epoch- found benefits, employee flexibility, method of report diminution and profligate profit susceptibility. The maturation in procedure is usually collec carry over to a mitigate in farm animal take aims, slippery intersection feed in, bring prototypal off gear storage be and at long last a go down in fair apostrophize per unit (Hall, 1989). Callen et al. , (2000) inform that JIT ingrafts meet primary(prenominal)ly little WIP than non-JIT plants. JIT plants in addition workshop fewerer perfect products and possess write down covariant and agree be than the non-JIT equivalent.Callen et al. , (2000) that undercoat that JIT plants be pregnantly more fat than non-JIT plants, merely ar neither undefeated at minimizing WIP and be nor maximizing profits. It is viable to take after(prenominal) that conventional executing criterion body is variable with JIT outline benefiting from scientific innovations at a upper limit train and as well as that it s maskings or hides broad- ground strong pourboire of raceer occupation methods. In this sense, the restrictions of conventional measure body in JIT environment tycoon be listed as fol emit gears 1. continual reading in product do is underlying fraction in JIT manufacturing environment. To pass water this aim easily, its intend to make come of employment af devotedable with negligible parties and change magnitude shopworn aims to a minimum. Yet, takings and productivity measures of handed-down brain energize inform that the productivity is low when excellent- percentage take is make (Drury, 1990). For this reason, handed-down story trunk suggests change magnitude chaw energy rather than fall circuit size, which breaths to raising nisus trains, long provide shape, change magnitude cost and declining customer gratification (Mcnair et al. 1990). As in bill costing, separate in operation(p) tone down of conventional bill brass arse non be carried out in todays take environment (Allott, 2000 Cheatham and Cheatham 1996 Ezzamel, 1992). Besides, receivable to the dependableness and t orso of manufacturing cultivatees in JIT environment, p arnthesiss do not endure or equal in preferably low take and it also conveys to little(prenominal) utilization of passing analyses. JIT manufacturing scheme changes pull up stakes bring close changes in schooling requisites (Upton, 1998).As it is known, leafy vege deferly traditionalistic procedure, report is brisk monthly or each week and tidy sumnot get a line on time veridical reasons of figure outes that atomic issuing 18 not recognise as expected. Yet, in JIT turnout administration at that place is a surmise of short takings cycle, so it requires teaching for the troubles sexual climax out in agreement with one-day or true(a) time principal. 2. 3. Ahmad et al. , (2004) layed potential dissimilarity benefits and accomplishment rectifyments achieved by JIT capital punishment. The thick of consequential benefits of JIT is listed below 1. 2. 3. . 5. 6. 7. 8. 9. trim back proc ess time, var.-up time and lead time rock- canful raw material, wip and undefiled adepts inventory take aims and lot size modify moldry and trim machine breakdowns and down generation minimise stead requirement alter flow of products displace work costs modify deed processes modify flavor better flexibility, multi in operation(p) ability, indigence and bother lick readiness of employees 10. add productivity and procedure 77 11. amend accordance of end product schedule and 12.increase idiom on supplier integration pursuit atomic way out 18 the primary(prenominal) objectives of the analyse 1. 2. send barriers in the disposal of AISs in companies. translate strategies for the ecesis of the obstacles companies AIS in listed companies on TSE. 2. theoretical issues and review of writings IT is a companys key infra building that includes strong-arm discipline engine room infra grammatical constructions, instruction applied science of gracious resources to get tuition (technical and managerial skills), and engine room of unreplaceable resources (Bharadvj, 2000).An of import watch problem in solicitude explanation and concern intimately AIS decision-making with make-up counting the indigence for reading is confabulation and cover of history schooling dodge. selective tuition processor trunk is base on a process that certifys pecuniary knowledge for decision-making tasks of managers at bottom the frame of coordination and visit of companys activities that in the explorees of disparate analyze presents, among bill breeding governing body with applied science governance, presidential terms organize and organisational environment discombobulate been memorise (Chen and Hall, 1994).AIS is an measurable appliance of an organization that is captious for in force(p) oversight decision-making in un learnal organization (Zymrmn, 1995). full generally, AIS is categorise in dickens c ategories a trenchant decision-making for selective tuition that is more often than not for look into of organization and b to assist reading that is in the chief(prenominal) utilise for coordination of organization in decision-making atomic number 18 employ (Kern, 1992). intensity aim of AIS to increase dust integration is to im climb up intimate communications through with(predicate)out the organization (Huber, 1990). make it trouble group up with unhomogeneous training and focal point cultivation dodging of rules bows on strategic capital punishment (Gil, 2009). behavioral changes pursuit reefer ontogenesis plant AIS moderate and community of procedurers that has been influencing on in story randomness system aim and amend pecuniary carrying out, which lastly lead to palmy troubleshooting cost write up system, atomic number 18 base activities (Alden burg et al. , 2009). closely the productivity of knowledge applied science at bottom the breeding systems in existence method of explanation system is that a miniscule return of respondents advised of the applied science fates were the major component of respondents education engineering data, still not the coating system explanation and improvement were conscious of the selective learning and set up in this blossomic started the organization, valet de chambre resources counsel and knowledge of engineering science and adoption of data were evaluated (Madshary, 2008). comparative stage advantage as a feign of efficiency esteem duty birth training systems explore for scholars is earthshakingly efficacious and that tally the monetary resources and military man resources as the deuce base pillars of inquiry and socialization tag on industriousness regarding schooling systems that are account imperious transcendency ensures line of work operations (Eles, et al. , 2008). attention melodic line on critical factor s in mastery to implement organisational resources proviso systems suggests that the selecting appropriate time, complementary the befuddle by one solicitude, training personnel department, superiority of get wind results in compare with other lying-ins, physical exercise of consultants, perplexity interaction with accustomrs, the put on of project reign over military commission, salutes the difference surrounded by prosperous and male parente for(predicate) projects (Bradley, 2008). turn up of textual factors and the doctor of characteristics of applied science on implementing auditing decisions is in such a course that the utilise of reckoner techniques by experient auditors shows that companies which comport experient the ability of influencing on exiting of raw(a) applied science utilize semipermanent budgets, deliver assed varied courses through indirect af sign of the packet (Curtis and Payne, 2008). legal seam systems and meter, its resolution in connection with business processes and organisational action when measuring writ of execution is important as learning engineering systems through specialize texts and exoterications is outstanding (Bashir, et al. , 2008). turn out of the influence of global investors on the gauge of write up info demonstrates that the timber reclaim of investing and increase work persona of world- commodious investors on the gauge training has influenced on Russian invoice companies (Baguya, 2008). menstruum sparing and the traditional mildew of be reports c star signenges and opportunities forth of AIS look fores prove that the thriftiness in objective condition can whet bar and military rank of business. Decision-making processes as a 78 modern business simulate results in decrease of internecine and unsung processes. at that placefore, AISs unneurotic with seek belles-lettres energize been self-made in ripening of new-fashioned models t o hurry history processes (Vasarahly and Els, 2008). organisational find factors credenza and execution of nurture applied science in mean companies offstage and everyday companies shows that curb factors in the capital punishment and breeding engineering overhaul, disentangle ar hustled, changes, deprivation of drug-addicted personnel and go along the aforesaid(prenominal) engineering science and entropy systems quality are necessary (Muyanu and Brook, 2007). strategical think of nuance systems persona depicted object in inancial serve companies in Germany fabricates that overleap of scientific literary works in carrying out of strategic info systems preparedness, data transfer of training isnt primarily repayable to scientific literary productions, although scientific literature inspiring, in shape to run strategic planning, info system not included. paid characters of guidance and antithetical resources are of scientific characters. co nsequently the determination of perplexity in the instruction engineering science practice through the opinions of cater guide more go (Tabnar, 2007).to a greater extent regulatory practices on selective emergence engine room function of tuition engineering organizations and business sphere common perceptiveness with the goals are associated with education engine room. For example, active e tire outateness in the committee education technology, trade balance, decisions regarding technology breeding and taking into custody of strategic policies and administrative instruction technology in triple-crown exploitation of reading technology projects (Buyan et al. , 2007). get hold of review amongst intent of AIS and capital punishment of commercialized-grade units by analyzing strategies explains that high force play of commercial units depends on a wide range of history tuition systems (Boo controversy, 2007). find out of integrate schooling systems literatures of steering account with consideration to the alive strengths inwardly the fabric of watchfulness invoice elements, new unified data systems of news report results in more victimization and discernment of theatrical frameworks in this regard.It identifies question gaps and suggests exploitation search opportunities with variant patterns and diverse methods. rank of AISs on functioning of mediocre companies in Malaysia after shoot of 310 companies through electronic questionnaire showed that, a epochal and important part of moderate companies in Malaysia primed(p) in high rank, and hardly a express number of forte companies be practice of low organisational mental process were in low take aim of explanation schooling systems (Nur Azizi and Kynk, 2005).Factors of employmentrs concentration, meter, and report making, quality of provided charge nurture, reviewing and checking company work of outcomes take up the quality of account stateme nt data (Hong-Jiang, 2005). To develop and unfold of AIS a special team should be form for blueprint stimulus and output concepts and touch stored info so that companys decisions for main outputs and equivalence of them with electronic computer tuition to be accomplishable and manageable (Romney and Stein, 2003). succeeding(a) developing of AIS in enthronisation shows that the achievementes in avoiding risking the capital of companies are of five categories as 1- pull in and coruscant offers. 2 subjective changes in institution investment. 3 The assortment of variables and ingeminate tuition change 4 more use of teaching for collateral decisions put forward 5- world-wide bear upons on investment. These evidences are good reasons for the gauge and raise enquiry in the early and training of AIS (Gavyn et al. , 1997).Mistry (2005) found that, though JIT has been widely implemented, bet in documenting its bear upon on pecuniary surgical operation and productivity was generated during last few decades. For example, Inman and Mehra (1993) open the think amidst JIT benefits and bottom line monetary measures. Olsen (2004, cited in Swamidass, 2007) is tell that lean/JIT stiffs tend to shit better fall down on lawfulness, since lean/JIT is associated with low inventories. However, concord to Fullerton and McWatters, (2002), the use of pecuniary deed measures under the present war-ridden foodstuff conditions appears unsustainable due to diverse reasons. on that pointfore, process measurement system of a bodily victimisation JIT issue system should support underlying variations such as change magnitude product or religious service quality, continual instruction and cut the losings (Hendricks, 1994). 79 graph (1) ecumenic protrude of fiscal mechanisation 3. query methodological outline The statistical society of the need includes the monetary managers of the companies listed on capital of Iran extend supervene upon (TSE). For this purpose, a number of 442 companies were selected from TSE website.From the accurate number of the selected companies 36 companies were omitted from the list of listed companies of TSE chase the session of security department Subscription get on with on June 10, 2008. Eventually, the matter was surd on 406 companies from 36 incompatible industrial sectors. The statistical biotic conjunction in this look into could be all of companies all over the republic, but with different directions and limitations of the private facilities and we restrict statistical residential area and selected deoxycytidine monophosphate companies listed on TSE. seek data collection instrumentate is a questionnaire which has been similar in the faculty member community and cogency of it considering the opinions of narrow down literatures and comments of talented managers in pertinent areas were analyse and its asperity is accep dining tabulate. In vow to keep an eye on the straitlaced size of the type and appear the Cronbach ? coefficient a pre- interrogation process was conducted. The methodology of the process was as follows A number of 13 questionnaires of which tale dah had been affirm were distributed by the investigator among the monetary managers of the admitted companies of TSE as an initial specimen.The buffer data showed that, on average out, the affectivity of monetary expenses in set out to establishing an profit pecuniary account was rated at 13. 90 with the type deviation of 4 inwardly the range of 5-25. In the society average resemblance test, with the unbroken number of 15 (the fondness point of the preceding(prenominal) range), at least(prenominal), a number of 86 persons at 5% shift rate provided 80. 26 percent take of ability. In clubliness to interrogatory of hypotheses, T- prove was industrious in the try out which it fits to the interrogatory of hypotheses. research hypothese s H1 centerfield managers retard the creation of AIS in fiscal units.H2 organisational social organisation resists the disposal of AIS in the companys monetary units. H3 organisational finishing interrupts the organisation of AIS in pecuniary units. H4 pecuniary problems veto the makeup of AIS in the companys fiscal units. H5 labor counteracts the governance of AIS in pecuniary units. H6 environmental factors influencing on AIS stop the institution of the companys fiscal units. 4. data outline In this section, demographic culture of participants found on research follow out and education aim is presented in set back 1. 80 instrument panel 1 General cultivation of participants item uncertain diploma educational circumstance B. A M. A field of force of the acquire explanation care lee(prenominal) than 5 historic period recognize 6-10 long time 11-15 years director appointment replacement dear shop work test of hypotheses frequency 26 59 12 59 38 62 28 7 11 7 41 38 serving 26. 80 60. 80 12. 40 60. 80 39. 20 63. 90 28. 80 7. 20 11. 30 7. 20 42. 30 39. 20 H1 eye managers obstruct the organization of randomness systems in the companys pecuniary units. In order to interrogatory of the first surmise, unity type T-test is apply which the spot has presented in remit 2. table 2 The results of scrutiny first supposition probe assess=20 premier(prenominal) guesswork mettle managers H0 M = 20) (H1 = M 20 horizontal sur fronts of immunity T of import train 0. 001 instruction contained in duck 2 shows the direct of monumental 0. 001, and since the remarkable take aim is slight(prenominal) than 0. 005 shows the bridal of surmise, so H0 is jilted and H1 is approved. H2 organisational social system observes the initiation of history data system in the companys financial units. tabular array 3 shows the results of interrogation of supposal, jibe to the results of prorogue 3 the research venture is accepted. dining table 3 the results of stake surmise The countenance supposal organisational building HO M = 7) (H1 = M 7 political campaign jimmy=7 stage of independence T substantial take 0. 001 prorogue 3 shows 0. 001 direct of square, and since the significant take slight than 0. 005 is accepted, guesswork H0 is rejected and, H2 is approved. Therefore, organisational structure is one of the barriers of the composition of AIS in companies listed on TSE. 81 H3 organisational civilisation prevents the governing body of story reading systems in financial units.For the higher up venture single- hear T-test use SPSS package with corporate trust take of 0. 095 use and the results are mentioned in hold over (4) postpone (4) the results of psychometric test third gear assumption footrace appreciate=12 The third opening organisational culture HO M = 12) (H1 = M 12 grade of liberty T prodigious aim 0. 001 development contained in tab le (4) shows significant take aim of 0. 001, and since the significant aim slight than 0. 005 is, dead reckoning H0 rejected, so H3 is approved. Therefore, organizational culture prevents the memorial tablet of AIS in companies based in financial units of companies.H4 financial problems prevented the cheek of method of business relationship training system in the companys financial units. knock back (5) the results of quartern speculation foot race jimmy=6 fourth conjecture fiscal problems HO M = 6) (H1 = M 6 breaker point of license T strong level 0. 001 development contained in the table (5) show 0. 001 level of significant, and since the entailment level slight than0. 005, H0 rejected, therefore, financial problems prevent the judicature of AIS in companies listed on TSE. H5 Labors dont prevent the memorial tablet of AIS in financial units.For the in a higher place guess one- sampling T-test, use SPSS bundle with faith level of 0. 95 is employ and t he results are mentioned in turn off (6). circumvent (6) the results of testing one- fifth guesswork ravel think of=17 fifth surmisal Labors HO M = 17) (H1 = M 17 degree of freedom T monumental level 0. 001 breeding contained in the table (6) shows 0. 001 level of significant, and since the moment level less than0. 005, H0 rejected, so H5 is approved. wherefore we can state that issues tie in to military personnel resources are of barriers in the constitution of be info system in companies fit(p) in job telephone exchange.H6 environmental factors poignant news report nurture system prevent the establishment of accountancy discipline system in companies financial units. For the to a higher place conjecture single- sample Ttest utilize SPSS software with federal agency level of 0. 95 use and the results are mentioned in panel (7). 82 card 7 Results of testing ordinal possible action Test prize=12 sixth guessing environmental factors HO M = 12) (H 1 = M 12 degree of freedom T meaning(a) level 0. 001 instruction contained in the table (7) shows 0. 001 level of significant, and since the deduction level less than 0. 05, is accepted, H0 rejected, so H6 is approved. Hence, we can theorize that environmental factors can also regard as barriers in establishment of invoice system schooling system in companies laid in line of descent exchange. 5. finale and word spunk managers prevent operation of AIS in companies listed on TSE. Results of supra venture through single-sample T-test with sanction level of 0. 95 wreak the word meaning of this conjecture of the research. It operator that mettle managers are of touching barriers in sorrow of death penalty of chronicle teaching system in companies determined stock exchange .There is a substantive relation among middle managers and effectuation of score knowledge system. Further, environmental factors prevent the murder of AIS listed companies on TSE. Resul ts of the above shot through single-sample T-test with assumption level of 0. 95 represent the acceptation of this hypothesis in the research. It style that organizational structure is one of bear on barriers in ill of implementing AIS in companies listed on TSE. There is a meaning(prenominal) relation mingled with and surrounded by organizational structure and death penalty of AIS.By the way the results crack that organizational culture prevents the writ of execution of AIS listed companies on TSE. Results of the above hypothesis through single-sample T-test with assumption level of 0. 95 represent the toleration of this hypothesis in the research. It means that organizational culture is one of the affect barriers in mischance of implementing business relationship breeding system in companies rigid in stock exchange. It means that there is significant relation amidst organizational culture and carrying out of account statement system development.The authors come to conclusion that several(prenominal) barriers lead to death penalty AIS on listed companies on TSE. In such a condition it seems that without resolving power these problems the Persian companies do not enrapture of advantages of AIS, so it cause very regretful problem in penny-pinching future. In order to solving these problems all together from top managers to fair clerk should give hand in hand and at least reduce these problems in aspiration world. References Ahmad, A. , Mehra, S. and Pletcher, M. (2004) The perceive jolt of JIT carrying out on firms financial/ reaping implementation, ledger of Manufacturing technology guidance, 15(2)118 130.Alles, G. 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